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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. On March 14, 2014, Plaintiff A and B entered into a sales contract to purchase KRW 1,160,000,000 while moving to the building J on Non-Party 6, Seoul Special Metropolitan City (hereinafter “real estate 1”) and paid the purchase price, and completed the registration of ownership transfer for each one-half portion of the real estate 1/2 on the same day.
Plaintiff
A and B, with respect to acquisition tax, etc. on the real estate No. 1 on March 14, 2014, reported and paid the acquisition tax amount of KRW 34,80,000 (tax rate of KRW 3%), local education tax (tax rate of KRW 0.3%), which is calculated by applying the tax rate of “in the case of acquiring a house exceeding KRW 900,000,000,” pursuant to Article 11(1)8 of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”).
B. On December 25, 2013, Plaintiff C and D concluded a sales contract to purchase at KRW 1,020,000,000 for 1,020,000 of K Apartment Nos. 15 and 702 (hereinafter “2 real estate”) in Gwangjin-gu Seoul Special Metropolitan City, and paid the purchase price, and completed the registration of ownership transfer for each 1/2 portion of the 2 real estate on December 30, 2013.
Plaintiff
C and D reported and paid acquisition tax amounting to KRW 30,60,000 (tax rate of 3%) and local education tax amount of KRW 3,060,00 (tax rate of 0.3%) calculated by applying the same tax rate as that of Plaintiff A and B with respect to acquisition tax on real estate No. 2 on December 30, 2013 to the head of Gwangjin-gu.
C. On October 13, 2013, Plaintiff E and F concluded a sales contract to purchase KRW 900,000,000 of the Songpa-gu Seoul LA building No. 323 Dong 1903 (hereinafter “third real estate”) and paid the purchase price, and completed the registration of ownership transfer as to each 1/2 portion of the third real estate on November 21, 2013.
Plaintiff
E and F shall be the acquisition tax rate of KRW 18,00,000 (tax rate of KRW 2%) and the local education tax rate of KRW 1,800,000,00, calculated by applying the tax rate of Article 11(1)8 of the former Local Tax Act to the acquisition tax, etc. on real estate on November 21, 2013.